Juventus striker Cristiano Ronaldo is open to a sensational return to Manchester United.

Indeed, so much so that Ronaldo would be willing to take a cut on his current €31m Juve salary to make the move, says Gazzetta dello Sport.

The Bianconeri would consider waiving a fee for Ronaldo to get his massive wages off the books - particularly if they fail to qualify for the Champions League.

The stumbling block for Ronaldo would be the heavy tax laws in the UK compared to Italy, where exemptions have been carved out for footballers.

The 36 year-old's contract with Juve runs to 2022.